{"data":{"id":"us-hi/haw.-rev.-stat.-232-12","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 232-12","heading":"Powers when hearing appeals.","body":"The tax appeal court when hearing appeals, shall, in respect to the summoning and examination of witnesses and the production of papers and documents and punishment for contempts and otherwise carrying out its duties and functions, have all the powers and authority of a circuit court.","path":["HI Code","Division 1","Title 14","Chapter 232"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0232/HRS_0232-0012.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"73b86b75d9f32929728d3a9b611f6e6d7e13f6794bb359ea806701125780ee42","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-232-11","next":"us-hi/haw.-rev.-stat.-232-13"},"notice":"GroundRules: Original legal text. Not legal advice."}